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2023 (1) TMI 930 - HC - VAT and Sales TaxJurisdiction for re-opening of the assessment under Rule 17 (8) of the CST (O) Rules, 1967 for the years 1986-87 and 1987-88 - transaction of dispatch of goods from Rourkela Steel Plant to different branches outside the State of Odisha according to the Demand Registration Scheme - time bound supply scheme as inter-State sales within the purview of Section 3 (a) of the Central Sales Tax Act (CST Act) - HELD THAT:- Considering that the law itself was amended thereafter with effect from 8th May 2010 by inserting Section 6 (A) (3) of the CST Act, it is obvious that during the time when the reassessment orders were passed in the present case, the AO did not have the power of re-assessment. Consequently, the above question is required to be answered in the negative i.e, in favour of the Assessee and against the Department. In that view of the matter, the impugned reassessment orders of the AO are hereby set aside and the original assessment orders which were interfered with by the Tribunal are restored to file. It must be added here that in the original assessment orders, the AO had accepted the case of the Assessee that the inter-branch transfers were in fact not inter-State sales. Revision petition disposed off.
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